Citation : 2026 Latest Caselaw 335 Gua
Judgement Date : 22 January, 2026
Page No.# 1/3
GAHC010054192022
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/1960/2022
BALIMARA TEA CO PVT LTD (UNIT BALIMARA TEA ESTATE)
HAVING ITS REGISTERED OFFICE AT BALIMARA TEA GARDEN, P.O.
NAHARKATIA, DIBRUGARH, ASSAM-700001, REP. BY ITS AUTHORIZED
REPRESENTATIVE MR. SURESH KUMAR SHARMA, AGE 69 YEARS, S/O
LATE JAGDISH PRASAD SHARMA
VERSUS
THE STATE OF ASSAM AND 8 ORS
THROUGH THE COMMISSIONER AND SECRETARY, GOVT. OF ASSAM,
FINANCE DEPARTMENT, DISPUR, GUWAHATI-781006.
2:ASSAM TEA EMPLOYEES PROVIDENT FUND ORGANIZATION
HAVING ITS OFFICE AT NIDHI BHAWAN
BASISTHA
LALMATI
NH-37
GUWAHATI-781029.
3:THE ADDITIONAL PF COMMISSIONER
DLI SECTION
HAVING OFFICE AT NIDHI BHAWAN
BASISTHA
LALMATI
NH-37
GUWAHATI-781029.
4:THE ASSISTANT PF COMMISSIONER
DIBRUGARH ZONAL OFFICE
HAVING OFFICE AT MILAN NAGAR (WEST)
CR BUILDING
Page No.# 2/3
DIST. DIBRUGARH- 786003
5:THE RECOVERY OFFICER
ATEPF ORGANIZATION
DIBRUGARH ZONAL OFFICE
HAVING OFFICE AT MILAN NAGAR (WEST)
CR BUILDING
DISTRICT- DIBRUGARH- 786003
6:M/S UMATARA TEA COMPANY
A PARTNERSHIP FIRM
DULY REGISTERED UNDER THE INDIAN PARTNERSHIP ACT
1932
HAVING ITS HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS AT
BORDOLOI AVENUE
JALAN NAGAR
DIBRUGARH TOWN
P.S AND DIST- DIBRUGARH
ASSAM
PIN- 786005
REP. BY ITS PARTNERS.
7:SMT. SARITA DEVI SAHEWALA
W/O DR. NIRMAL KR. SAHEWALLA
PARTNER OF M/S UMATARA TEA COMPANY
R/O JYOTI NAGAR
P.O
P.S AND DIST- DIBRUGARH
ASSAM
PIN- 786005.
8:SIDDHARTH SAHEWALA
S/O DR NIRMAL KR. SAHEWALA
PARTNER OF M/S UMATARA TEA COMPANY
R/O JYOTI NAGAR
P.O
P.S AND DIST- DIBRUGARH
ASSAM
PIN- 786005.
9:SMT. SACHI GOEL
W/O DR SIDDHARTH SAHEWALLA
PARTNER OF M/S UMATARA TEA COMPANY
R/O JYOTI NAGAR
P.O
P.S AND DIST- DIBRUGARH
Page No.# 3/3
ASSAM
PIN-786005
Advocate for the Petitioner : MR. D DAS SR. ADV, MS S SHARMA,MR K TALUKDAR
Advocate for the Respondent : SC, FINANCE, MS G DUGAR(R-6,7,8,9),MS T J SAHEWALLA(R-
6,7,8,9),MS. S. TODI(R-6,7,8,9),MR M SAHEWALLA(R-6,7,8,9),MR G N SAHEWALLA(R-
6,7,8,9),MS J DAS (R-6-9),MS. J BORO (R-6-9),MR S DEKA (R-6-9),SC, ATPPF
BEFORE
HONOURABLE MR. JUSTICE KARDAK ETE
ORDER
Date : 22.01.2026
Heard Mr. D. Das, learned senior counsel assisted by Mr. K. Talukdar, learned counsel for the petitioner. Also heard Mr. M. Chetia, learned counsel appearing for the respondent No.1.; Mr. N.C. Das, learned senior counsel assisted by Mr. A. Das, learned counsel appearing for the respondents No. 2, 3, 4 and 5 and Mr. H.K. Sarma, learned counsel appearing for the respondents No. 6 to 9.
Hearing concluded.
Judgment reserved.
JUDGE
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